depends what you wantta fish for i see your form SE Penn so id say your fishing for bluegills crappie pike and walleye
Absolute bar min would be
-Warm cloths (may already own everything you need )
I recommend insulated rubber boats ( slushy ice, snow and drilling holes may give you wet feet) Got a pair last year at BPS for $35
Maybe they already own a carhart suit or a ski/snowmobile jacket
if not wool pants (army surplus store $20)work optional- waterproof pants over them to keep you dry
a good hat and gloves $40
i bet they already own some type of winter jacket and at least 2 pairs of sweatshirts I ussually wear a sweatshirt a down jacket and a waterproof shell over that
warm socks wool poly propolene socks optional (shed moisture from your feet)
- A pair of picks incase something bad happens $5
- a section of rope 20ft long min (weight on end optional)I used a rubber truck bed tie dow for a weight the weight is for throwing distance incase something bad happens
-an auger Mora's are now $35 i think only need one auger per group
-A spud bar optinal for early ice (personally i dont own one yet)
-A jig rod HT has them for 7-8 bucks with a reel $15-20
-tipups (allowed 5 here in NY so price is a factor here) they make decent wooden ones for $6-7 each
-Some hooks and weights depending on species for tipups
-a small assortment of jigs $1 each id' get 2 of each kind that works in the area Marmmoska's, rat finki's, genz worm etc
- one plastic scooper $1.50
-a shelter optional ( a old camping tent can work as a wind break but doesnt heat well) or an old pair of ski's a little bit of lumber and you can makeyour self a box with a seat in it to drag your stuffon the ice then prop it up sit in it and youve got yourself a wind break
-a kids sled to haul some of you stuff on the ice (probably have one laying around) Jet sleds are nicer but cost 40-70 bucks
ID say this would get them going if they get hooked and wantta go all the time like most ivefisherman then theres always stuff too add to the list like another 5 grand worth of stuff
everyyear the lsit jsut gets bigger and bigger
anyways I'd ask around for used stuff I use too have a15 extra tipups and an old mora and some old jig rods and w/e else that i had when i started that i gave away to beginners.